{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3274.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3274.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3274.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3274.html"}],"law_id":71897,"edition_id":1,"section_id":71897,"structure_id":14658,"section_number":"58.1-3274","catch_line":"Establishment of department of real estate assessment; joint departments","history":"Code 1950, \u00a7 58-769.3:1; 1974, c. 656; 1979, c. 299; 1984, c. 675; 1987, cc. 318, 362; 2003, c. 474; 2004, c. 576; 2024, c. 570.","full_text":"A\n\nNotwithstanding any other provision of law, Accomack, Goochland, James City, Orange, and Powhatan Counties may, by resolution duly adopted, establish departments of real estate assessment. Any such department shall assess all real estate within such county on an annual or biennial basis as authorized by § 58.1-3270 and transfer such assessment to the commissioner of the revenue of such county. Prior to transferring the final assessment to the commissioner of the revenue, the department shall give any real property owner whose property has been assessed an opportunity to be heard.\n\t\t\tThe department shall consist of such members as the governing body of such county shall deem necessary.\n\t\t\tThe compensation and terms of office of department members shall be fixed by the governing body.B\n\nUpon establishment of a department of real estate assessment, James City, Orange, and Powhatan Counties may, by resolution duly adopted, enter into an agreement with any contiguous county or city for the establishment of a joint department of real estate assessment. The joint department shall assess all real estate within such localities on an annual or biennial basis and transfer such assessment to the commissioner of the revenue pursuant to subsection A. The membership, compensation, terms of office, and office expenses of such members of the joint department shall be fixed by agreement by the governing body of James City, Orange, or Powhatan County and such county or city with which it may establish a joint department of real estate assessment.","order_by":null,"text":{"0":{"id":259046,"text":"Notwithstanding any other provision of law, Accomack, Goochland, James City, Orange, and Powhatan Counties may, by resolution duly adopted, establish departments of real estate assessment. Any such department shall assess all real estate within such county on an annual or biennial basis as authorized by § 58.1-3270 and transfer such assessment to the commissioner of the revenue of such county. Prior to transferring the final assessment to the commissioner of the revenue, the department shall give any real property owner whose property has been assessed an opportunity to be heard.\n\t\t\tThe department shall consist of such members as the governing body of such county shall deem necessary.\n\t\t\tThe compensation and terms of office of department members shall be fixed by the governing body.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":259047,"text":"Upon establishment of a department of real estate assessment, James City, Orange, and Powhatan Counties may, by resolution duly adopted, enter into an agreement with any contiguous county or city for the establishment of a joint department of real estate assessment. The joint department shall assess all real estate within such localities on an annual or biennial basis and transfer such assessment to the commissioner of the revenue pursuant to subsection A. The membership, compensation, terms of office, and office expenses of such members of the joint department shall be fixed by agreement by the governing body of James City, Orange, or Powhatan County and such county or city with which it may establish a joint department of real estate assessment.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14658,"edition_id":1,"name":"Who Performs Reassessment\/Assessment","identifier":"6","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:49:11","date_modified":"2026-06-26 03:49:11","permalink":{"id":257491,"object_type":"structure","relational_id":14658,"identifier":"6","token":"58.1\/III\/32\/6","url":"\/58.1\/III\/32\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":84126,"structure_id":14658,"section_number":"58.1-3270","catch_line":"Annual or biennial assessment and equalization by commissioner of revenue","url":"\/58.1-3270\/","token":"58.1\/III\/32\/6\/58.1-3270","metadata":false},{"id":76768,"structure_id":14658,"section_number":"58.1-3271","catch_line":"Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities","url":"\/58.1-3271\/","token":"58.1\/III\/32\/6\/58.1-3271","metadata":false},{"id":56239,"structure_id":14658,"section_number":"58.1-3272","catch_line":"How assessments made by board or assessor","url":"\/58.1-3272\/","token":"58.1\/III\/32\/6\/58.1-3272","metadata":false},{"id":84197,"structure_id":14658,"section_number":"58.1-3273","catch_line":"Reserved","url":"\/58.1-3273\/","token":"58.1\/III\/32\/6\/58.1-3273","metadata":false},{"id":71897,"structure_id":14658,"section_number":"58.1-3274","catch_line":"Establishment of department of real estate assessment; joint departments","url":"\/58.1-3274\/","token":"58.1\/III\/32\/6\/58.1-3274","metadata":false},{"id":73107,"structure_id":14658,"section_number":"58.1-3275","catch_line":"By whom reassessment made in cities and counties","url":"\/58.1-3275\/","token":"58.1\/III\/32\/6\/58.1-3275","metadata":false},{"id":77487,"structure_id":14658,"section_number":"58.1-3276","catch_line":"Qualifications of assessors and appraisers; removal and appointment of substitute","url":"\/58.1-3276\/","token":"58.1\/III\/32\/6\/58.1-3276","metadata":false},{"id":81476,"structure_id":14658,"section_number":"58.1-3277","catch_line":"Forms for general reassessment of real estate in counties, cities and towns","url":"\/58.1-3277\/","token":"58.1\/III\/32\/6\/58.1-3277","metadata":false},{"id":68245,"structure_id":14658,"section_number":"58.1-3278","catch_line":"Department to render assistance","url":"\/58.1-3278\/","token":"58.1\/III\/32\/6\/58.1-3278","metadata":false}],"previous_section":{"id":84197,"structure_id":14658,"section_number":"58.1-3273","catch_line":"Reserved","url":"\/58.1-3273\/","token":"58.1\/III\/32\/6\/58.1-3273","metadata":false},"next_section":{"id":73107,"structure_id":14658,"section_number":"58.1-3275","catch_line":"By whom reassessment made in cities and counties","url":"\/58.1-3275\/","token":"58.1\/III\/32\/6\/58.1-3275","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3274\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1974, chapter 656; in 1979, chapter 299; in 1984, chapter 675; in 1987, chapters 318 and 362; in 2003, chapter 474<\/a>; in 2004, chapter 576<\/a>; in 2024, chapter 570<\/a>.<\/p>","references":false,"refers_to":[{"id":84126,"section_number":"58.1-3270","catch_line":"Annual or biennial assessment and equalization by commissioner of revenue","order_by":null,"url":"\/58.1-3270\/"}],"permalink":{"id":257509,"object_type":"law","relational_id":71897,"identifier":"58.1-3274","token":"58.1\/III\/32\/6\/58.1-3274","url":"\/58.1-3274\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3274\/","token":"58.1\/III\/32\/6\/58.1-3274","dublin_core":{"Title":"Establishment of department of real estate assessment; joint departments","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3274","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding any other provision of law<\/span>, Accomack, Goochland, James City, Orange, and Powhatan Counties may, by resolution duly adopted, establish departments<\/span> of real estate assessment. Any such department<\/span> shall assess all real estate within such county on an annual or biennial basis as authorized by § 58.1-3270<\/a> and transfer such assessment to the commissioner of the revenue of such county. Prior to transferring the final assessment to the commissioner of the revenue, the department<\/span> shall give any real property owner whose property has been assessed an opportunity to be heard.\n\t\t\tThe department<\/span> shall consist of such members as the governing body of such county shall deem necessary.\n\t\t\tThe compensation and terms of office of department<\/span> members shall be fixed by the governing body. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Upon establishment of a department<\/span> of real estate assessment, James City, Orange, and Powhatan Counties may, by resolution duly adopted, enter into an agreement with any contiguous county or city for the establishment of a joint department<\/span> of real estate assessment. The joint department<\/span> shall assess all real estate within such localities on an annual or biennial basis and transfer such assessment to the commissioner of the revenue pursuant to subsection A. The membership, compensation, terms of office, and office expenses of such members of the joint department<\/span> shall be fixed by agreement by the governing body of James City, Orange, or Powhatan County and such county or city with which it may establish a joint department<\/span> of real estate assessment. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nESTABLISHMENT OF DEPARTMENT OF REAL ESTATE ASSESSMENT; JOINT DEPARTMENTS (\u00a7\n58.1-3274)\n\nA. Notwithstanding any other provision of law, Accomack, Goochland, James City,\nOrange, and Powhatan Counties may, by resolution duly adopted, establish\ndepartments of real estate assessment. Any such department shall assess all real\nestate within such county on an annual or biennial basis as authorized by §\n58.1-3270 and transfer such assessment to the commissioner of the revenue of\nsuch county. Prior to transferring the final assessment to the commissioner of\nthe revenue, the department shall give any real property owner whose property\nhas been assessed an opportunity to be heard.\n\t\t\tThe department shall consist of such members as the governing body of such\ncounty shall deem necessary.\n\t\t\tThe compensation and terms of office of department members shall be fixed by\nthe governing body.\n\nB. Upon establishment of a department of real estate assessment, James City,\nOrange, and Powhatan Counties may, by resolution duly adopted, enter into an\nagreement with any contiguous county or city for the establishment of a joint\ndepartment of real estate assessment. The joint department shall assess all real\nestate within such localities on an annual or biennial basis and transfer such\nassessment to the commissioner of the revenue pursuant to subsection A. The\nmembership, compensation, terms of office, and office expenses of such members\nof the joint department shall be fixed by agreement by the governing body of\nJames City, Orange, or Powhatan County and such county or city with which it may\nestablish a joint department of real estate assessment.\n\nHISTORY: Code 1950, \u00a7 58-769.3:1; 1974, c. 656; 1979, c. 299; 1984, c. 675;\n1987, cc. 318, 362; 2003, c. 474; 2004, c. 576; 2024, c. 570.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}